VIA EDGAR AND FACSIMILE
February 6, 2020
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Ada Sarmento
| Re: | Myomo, Inc. |
Form S-1 Registration Statement |
FileNo. 333-235538 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Myomo, Inc. (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to February 10, 2020, at 5:00 p.m., Eastern time, or as soon thereafter as practicable, unless we or our outside counsel, Goodwin Procter LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.
Once the Registration Statement is effective, please orally confirm the event with our counsel Goodwin Procter LLP by calling James Xu at (617)570-1483. We also respectfully request that a copy of the written order from the Securities and Exchange Commission (the “Commission”) verifying the effective time and date of the Registration Statement be sent to our counsel Goodwin Procter LLP, Attention: James Xu by facsimile to (617)801-8920.
If you have any questions regarding this request, please contact James Xu of Goodwin Procter LLP at (617)570-1483.
| Sincerely, |
| MYOMO, INC. |
/s/ Paul R. Gudonis |
| Paul R. Gudonis |
| President and Chief Executive Officer |
| cc: | David Henry,Myomo, Inc. |
Mitchell S. Bloom, Esq.,Goodwin Procter LLP
James Xu, Esq.,Goodwin Procter LLP
